https://www.taxtmi.com/caselaws?id=121020 Refund claims for additional duty paid on imported natural rubber were required to be examined on the specific question of unjust enrichment. The assessee contended that the rubber was captively consumed and that the duty incidence had not been passed on, supported by a Chartered Accountant's certificate. As the earlier rejection had been on merits, the evidence on unjust enrichment had not been fully considered. The Tribunal therefore directed fresh adjudication on the refund claims, with opportunity to produce evidence and be heard, and with reference to Allied Photographics India. en-us Thu, 08 Mar 2007 00:00:00 +0530 Thu, 26 Jul 2012 10:54:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121020 Refund claims for additional duty paid on imported natural rubber were required to be examined on the specific question of unjust enrichment. The assessee contended that the rubber was captively consumed and that the duty incidence had not been passed on, supported by a Chartered Accountant's certificate. As the earlier rejection had been on merits, the evidence on unjust enrichment had not been fully considered. The Tribunal therefore directed fresh adjudication on the refund claims, with opportunity to produce evidence and be heard, and with reference to Allied Photographics India. Case-Laws Customs Thu, 08 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121020